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Registered number: 12462666
The Maple Street Restaurant Limited
Unaudited Financial Statements
For the Period 1 December 2022 to 31 August 2023
Abbey Digitax LLP
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12462666
31 August 2023 30 November 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 35,625
Tangible Assets 5 - 203,854
- 239,479
CURRENT ASSETS
Debtors 6 596,216 86,135
Cash at bank and in hand 11,553 45,303
607,769 131,438
Creditors: Amounts Falling Due Within One Year 7 (54,153 ) (81,675 )
NET CURRENT ASSETS (LIABILITIES) 553,616 49,763
TOTAL ASSETS LESS CURRENT LIABILITIES 553,616 289,242
Creditors: Amounts Falling Due After More Than One Year 8 (666,676 ) (484,359 )
NET LIABILITIES (113,060 ) (195,117 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (113,160 ) (195,217 )
SHAREHOLDERS' FUNDS (113,060) (195,117)
Page 1
Page 2
For the period ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Muhterem Turantaylak
Director
15/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Maple Street Restaurant Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12462666 . The registered office is 71 Whitechapel High Street, London, E1 7PL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Over 15 years
Fixtures & Fittings 25% NBV
3. Average Number of Employees
Average number of employees, including directors, during the period was: 15 (2022: 1)
15 1
4. Intangible Assets
Other
£
Cost
As at 1 December 2022 47,500
Disposals (47,500 )
As at 31 August 2023 -
Amortisation
As at 1 December 2022 11,875
Provided during the period 11,875
Disposals (23,750 )
As at 31 August 2023 -
Net Book Value
As at 31 August 2023 -
As at 1 December 2022 35,625
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5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2022 24,911 276,583 301,494
Additions - 242,490 242,490
Disposals (24,911 ) (519,073 ) (543,984 )
Depreciation
As at 1 December 2022 2,205 95,435 97,640
Provided during the period 5,706 106,638 112,344
Disposals (7,911 ) (202,073 ) (209,984 )
As at 31 August 2023 - - -
Net Book Value
As at 31 August 2023 - - -
As at 1 December 2022 22,706 181,148 203,854
6. Debtors
31 August 2023 30 November 2022
£ £
Due within one year
Trade debtors 146,002 -
Other debtors 64,967 70,900
VAT 27,497 15,235
Amounts owed by associates 357,750 -
596,216 86,135
7. Creditors: Amounts Falling Due Within One Year
31 August 2023 30 November 2022
£ £
Trade creditors 34,108 72,895
Bank loans and overdrafts 16,760 5,000
Other taxes and social security 285 -
Accruals and deferred income 3,000 3,780
54,153 81,675
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
31 August 2023 30 November 2022
£ £
Bank loans 28,094 32,108
Other creditors 638,582 452,251
666,676 484,359
9. Share Capital
31 August 2023 30 November 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5